Mar Journalize the following transactions, using the direct write$-$off method of accounting for uncollectible receivables.

Mar. $17$: Received $$1,860$ from Shawn McNeely and wrote off the remainder owed of $$1,320$ as uncollectible. If an amount box does not require an entry, leave it blank.

July $29$: Reinstated the account of Shawn McNeely and received $$1,320$ cash in full paymer. If an amount box does not require an entry, leave it blank.